Lansing Companys current-year income statement and selected balance sheet data at December 31 of the current and prior years follow.

LANSING COMPANY
Income Statement
For Current Year Ended December 31
Sales revenue	$ 100,200
Expenses
Cost of goods sold	43,000
Depreciation expense	12,500
Salaries expense	19,000
Rent expense	9,100
Insurance expense	3,900
Interest expense	3,700
Utilities expense	2,900
Net income	$ 6,100

LANSING COMPANY
Selected Balance Sheet Accounts
At December 31	Current Year	Prior Year
Accounts receivable	$ 5,700	$ 6,000
Inventory	2,080	1,590
Accounts payable	4,500	4,800
Salaries payable	900	710
Utilities payable	240	170
Prepaid insurance	270	300
Prepaid rent	240	190

Prepare the operating activities section of the statement of cash flows using the indirect method for the current year. (Amounts to be deducted should be indicated with a minus sign.)

LANSING COMPANY Cash Flows from Operating Activities-Indirect Method For Current Year Ended December 31 Cash flows from operating activities: Adjustments to reconcile net income to net cash provided by operations: Income statement items not affecting cash Changes in current assets and current liabilities \begin{tabular}{|l|l|l|l|} \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline & & & \\ \hline \end{tabular}